A Strong Partner for Sustainable Development

Module
in
MATH 101D

BUSINESS MATHEMATICS

COLLEGE OF BUSINESS AND MANAGEMENT

Bachelor of Public Administration

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 Module No. 1

Whole Numbers and Decimals

1st Semester 2020-2021

Prepared by
CHERYL L. QUILANG, MPA, LPT
CBM Faculty

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 Table of Contents
Instruction to the User ........................................................................................................ v
Introduction ........................................................................................................................ vi
CHAPTER I ...................................................................................................................... 1
Overview ............................................................................................................................... 1
Learning Outcomes ............................................................................................................. 1
Pre-test .................................................................................................................................. 2
Lesson 1. INTRODUCTION TO WHOLE NUMBERS .................................................... 4
A. Learning Outcomes .............................................................................................. 4
B. Time Allotment ..................................................................................................... 4
C. Discussion ............................................................................................................. 4
D. Activities/Exercises .............................................................................................. 8
E. Evaluation/Post-test ............................................................................................. 8
Lesson 2. ADDITION OF WHOLE NUMBERS ............................................................... 9
A. Learning Outcomes .............................................................................................. 9
B. Time Allotment ..................................................................................................... 9
C. Discussion ............................................................................................................. 9
D. Activities/Exercises ............................................................................................. 11
E. Evaluation/Post-test ............................................................................................ 11
Lesson 3. SUBTRACTION OF WHOLE NUMBERS .......................................................... 12
A. Learning Outcomes ............................................................................................ 12
B. Time Allotment ................................................................................................... 12
C. Discussion ........................................................................................................... 12
D. Activities/Exercises ............................................................................................ 14
E. Evaluation/Post-test ........................................................................................... 14
Lesson 4. MULTIPLICATION OF WHOLE NUMBERS..................................................... 15
A. Learning Outcomes ............................................................................................ 15
B. Time Allotment ................................................................................................... 15
C. Discussion ........................................................................................................... 15
D. Activities/Exercises ............................................................................................ 18
E. Evaluation/Post-test ........................................................................................... 18
Lesson 5. DIVISION OF WHOLE NUMBERS.................................................................... 19
A. Learning Outcomes ............................................................................................ 19
B. Time Allotment ................................................................................................... 19
C. Discussion ........................................................................................................... 19
D. Activities/Exercises ............................................................................................20
E. Evaluation/Post-test ...........................................................................................20

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Lesson 6. ORDER OF OPERATIONS ................................................................................. 21
A. Learning Outcomes ............................................................................................ 21
B. Time Allotment ................................................................................................... 21
C. Discussion ........................................................................................................... 21
D. Activities/Exercises ............................................................................................20
E. Evaluation/Post-test ...........................................................................................20
Lesson 7. SOLVING WORD PROBLEMS ........................................................................... 23
A. Learning Outcomes ............................................................................................ 23
B. Time Allotment ................................................................................................... 23
C. Discussion ........................................................................................................... 23
D. Activities/Exercises ............................................................................................20
E. Evaluation/Post-test ...........................................................................................20
Lesson 8. DECIMALS ......................................................................................................... 25
A. Learning Outcomes ............................................................................................ 25
B. Time Allotment ................................................................................................... 25
C. Discussion ........................................................................................................... 25
D. Activities/Exercises ............................................................................................20
E. Evaluation/Post-test ...........................................................................................20
References...........................................................................................................................30

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Instruction to the User

This module will provide you with an educational experience while independently
accomplishing the task at your own time and pace. It also aims to ensure that learning
is unhampered by health and other challenges. It covers the topic about the Business
Mathematics.

Reminders in using this module.

1. Keep this material neat and intact.
2. Answer the pretest first to measure what you know and what to be learned about
the topic discussed in this module.
3. Accomplish the activities and exercises as aids and reinforcement for better
understanding of the lessons.
4. Answer the posttest to evaluate your learning.
5. Do not take pictures in any parts of this module nor post it to social media
platforms.

Value this module for your own learning by heartily and honestly answering and doing
the exercises and activities. Time and effort were spent in the preparation of this
module in order that your learning may continue amidst this Covid-19 pandemic.

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Introduction

This module will serve as an alternative learning material to that of regular classroom
teaching and learning delivery. The instructor will facilitate and explain the module to
the students to achieve its expected learning outcomes, activities and to ensure that
they will learn amidst of pandemic.

This material discusses the Business Mathematics. It aims to teach you about Whole
Numbers and Decimals. It is very important that you cooperate by using this module
page by page and completing all the given activities. At the end of the module, the
learning outcome is evaluated based on the different tasks given to you.

Through your cooperation in this kind of flexible learning delivery, understanding

business math in the study of whole numbers and decimals is possible. It is expected
that after using this module you will become well-oriented about whole numbers and
decimals.

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 CHAPTER I
Whole Numbers and Decimals

Overview
Business mathematics, sometimes called commercial math or consumer math,
is a group of practical subjects used in commerce and everyday life. As you progress in
this study, you will come to see how mathematical principles work with business
matter.

Learning Outcomes
At the end of the chapter, you will be able to:

1. Use the place value to read and write numeric and verbal whole numbers;
2. Round off whole numbers to indicated position;
3. Add and subtract whole numbers;
4. Multiply and divide whole numbers;
5. Follow the rules for order of operations to evaluate expressions;
6. Solve word problems involving whole numbers;
7. Use the place value to read and write numeric and verbal decimals;
8. Round off decimals to indicated positions;
9. Add and subtract decimals;
10. Multiply and divide decimals; and
11. Solve word problems involving decimals.

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Pre-test
Instructions: To test your prior knowledge, please answer the pre-test.

1. Give the place values of each digit in the following numerals:

a. 47 b. 9000
2. Read the numbers:
a. 45, 317
b. 2, 900, 300, 000
3. Write the following numbers as base ten numerals.
a. Six hundred eighty thousand
b. Nine billion, four hundred sixty million, four thousand
4. Write the following numbers in expanded form in both ways.
a. 57
b. 845
c. 63, 782
5. Round the following numbers as indicated:
a. 7, 342 to the nearest tens
b. 482, 365 to the nearest ten thousands
6. Calculate the sum of the following:
a. 123 + 214 + 512
b. 29 + 47
7. Calculate the difference of the following:
a. 978 – 875
b. 43 – 18
8. Calculate the product of the following:
a. 2 x 400
b. 87 x 6
9. Perform the division 11 ÷ 4.
3 3 3 4
a. 2 4 b. 4 2 c. 3 4 d. 2 3
26 − 2
10. Simplify 7− ÷ 22 = ______________?
1+2
a. 1 b. 3 c. 5 d. 7
11. A dishwasher takes about 16 gallons of water per wash. How much water does
it use in 13 days with 2 washes per day?
a. 116 gallons b. 216 gallons c. 316 gallons d. 416 gallons
12. Write the numbers in words.
a. 6.12 ___________________________________________
b. 2.1003 _________________________________________
13. Round off the following numbers as indicated.
a. Round 17.32 to the nearest one.
b. Round 0.375823 to the nearest ten thousandth.

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14. Perform the following operations:
a. 76.3 + 632.89 + 62 + 12.53
b. 537.3 – 254.79
c. 0.63 x 62.7
d. 274.65 ÷ 34 (to the nearest hundredth)
15. Mrs. Cruz pays P3,784.15 per month to pay back a loan of P56,762.25. In how
many months will the loan be paid off?

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Lesson 1. INTRODUCTION TO WHOLE NUMBERS

A. Learning Outcomes
At the end of the lesson, you can
1. Use the place value to read and write numeric and verbal whole
numbers; and
2. Round off whole numbers to indicated position;
B. Time Allotment
1 session (1.5 hours)

C. Discussion
The modern numeral system is our modern decimal system. This is also called
Hindu-Arabic Numerals because it was developed by Hindus in India and
introduced by the Arabs in Europe.

Counting is the process used to measure any specific measurable things. The
numbers used for counting-one, two, three, four, and so on (1, 2, 3, 4, …) which are
called natural numbers or counting numbers. The set of natural numbers including
zero is called whole number. Numbers may be represented either by words or by
symbols called numerals. There are many systems of representing whole numbers by
numerals of which the most common used is the base ten system. In this system the
whole numbers are written as 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, and so on.

A. Reading and Writing Whole Numbers

In the base ten system the first ten whole numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, and 9
are used as digits. All the whole numbers are written in terms of these digits.
Numerals are classified according to how many digits they are contained. Thus,

1. The first ten numerals are called single-digit numerals;

2. 72 is a two-digit numeral since it contains two digits;
3. 438 is a three-digit numeral; and
4. Any numeral with more than one digit is called a multiple-digit numeral.
Thus, 72 and 438 are multiple-digit numerals.

Note: Place value are separated into groups of three:

a. Starting from the right, the first group consists of the ones, tens, and
hundreds;

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 b. The second group consists of the thousands, ten thousands, and hundred
thousands; and
c. The third group consists of the millions, ten millions, and hundred millions
and so on.

Figure 1.1 Whole Number Place Value Chart

To help in reading number, a comma is used at every third place starting from
the right moving to left side of the number. We use commas to separate digits in a
numeral into groups of three, the comma makes it easier to identify the place value of
the digit. The number 6, 539, 724, 108 is read “six billion, five hundred thirty-nine
million, seven hundred twenty-four thousand, one hundred eight.”

Note: The word and is not used in whole numbers. The word and represents the
decimal point.

Example 1: Give the place values of each digit in the following numerals and tell how
many ones, tens, hundreds, and so on the number contains:

a. 47 b. 308 c. 9, 000

Answers:

a. The 4 has the place value of tens and the 7 has the place value of ones.
b. The 3 has the place value of hundreds, 0 has the place value of tens, and the 8
has the place of ones. Therefore 308 contain 3 hundreds, 0 tens, and 8 ones (or
simply 3 hundreds and 8 ones).
c. The 9 has the place value of thousands, the first 0 has the place value of
hundreds, the second 0 has the place value tens, and the third 0 has the place

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 value of ones. Therefore 9, 000 contain 6 thousands, 0 hundreds, 0 tens, and 0
ones (or simply 9 thousands).

Example 2: Read the numbers: a. 45, 317 b. 1, 256, 092 c. 2, 900, 300, 000

Solution:

a. Read: Forty-five thousand, three hundred seventeen

b. Read: One million, two hundred fifty-six thousand, ninety-two

c. Read: Two billion, nine hundred million, three hundred thousand

Example 3: Write the following numbers as base ten numerals.

a. Six hundred eighty thousand

b. Twenty-seven million, five hundred thousand
c. Nine billion, four hundred sixty million, four thousand

Solution:

a. 680, 000 b. 27, 500, 000 c. 9, 460, 004, 000

B. Expanded Form
Expanded form is when a number is written to show how many ones, tens,
hundreds, and so on that is contains. For example:
563 = 5 hundreds + 6 tens + 3 ones

Since

5 hundreds = 500
6 tens = 60
3 ones = 3
The same number can also be written as
563 = 500 + 60 + 3

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Example 4: Write the following numbers in expanded form in both ways.
a. 57 b. 845 c. 4, 908 d. 63, 782
Solution:
a. 57 = 5 tens + 7 ones
= 50 + 7
b. 845 = 8 hundreds + 4 tens + 5 ones
= 800 + 40 + 5
c. 4, 905 = 4 thousands + 9 hundreds + 8 ones
= 4,000 + 900 + 8
d. 63, 782 = 6 ten thousands + 3 thousands + 7 hundreds + 8 tens + 2 ones
= 60, 000 + 3, 000 + 700 + 80 + 2
Note: The 0 tens was not included in the third case because only nonzero digits will
be expressed when a number

C. Rounding Whole Numbers

A lot of the whole numbers we read and bear are rounded numbers. Government
statistics are usually rounded numbers. Some financial reports of companies also use
rounded numbers. All rounded numbers are approximate numbers. The frequent we
round, the more we approximate the number.
Rounding numbers can be rounded to any identified digit place value. In rounding
whole numbers, we need to follow the following steps:
1. Identify the place value of the digit to be round.
2. If the digit to the right of the identified digit is 5 or more (or greater than 4),
increase the identified digit by 1, otherwise do not change the identified digit.
3. Change all digits to the right of the identified digit to zeros.

Example 5: Round the following numbers as indicated:

a. 7, 342 to the nearest tens
b. 94, 293 to the nearest hundreds
c. 482, 365 to the nearest ten thousands
d. 18, 745, 326 all the way
Solution:
a. 7, 342 The digit 4 is the tens place value.
The digit to the right of 4 is 2 which is less than 5.
7, 340 Change digit 2 to 0.
b. 94, 293 The digit 2 is the hundreds place value.
The digit to the right of 2 is 9 which is greater than 4. Thus,
2 is now rounded to 3.

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 94, 300 Change digits 9 and 3 to zeros.
c. 482, 365 The digit 8 is the ten thousands place value.
The digit to the right of 8 is less than 5.
480, 000 Change digits 2, 3, 6, and 5 to zeros.
d. 18, 745, 326 The identified leftmost digit is 1.
The digit to the right of 1 is greater than 4. Thus, 1 is now
rounded to 2.
20, 000, 000 Change all other digits to zero.

D. Activities/Exercises

1. Write the following as base ten numerals:

a. Five hundred twelve
b. Twenty-five thousand, seven hundred thirty-two
c. Eighty billion, four million, sixty thousand, four hundred twenty
2. Write the following numbers in expanded form in two ways.
a. 3, 475 b. 63, 849 c. 983, 764, 598
3. Round each number to the place indicated.
a. 3, 475 (to the nearest ten)
b. 63, 849 (to the nearest hundred)
c. 983, 764, 598 (to the nearest ten million)

E. Evaluation/Post-test
1. In each whole number, identify the place value that the digit 5 occupies.
a. 56, 237
b. 153, 474, 819
c. 287, 169, 538
2. Write each number in standard form.
a. Fourteen million, sixty-five
b. Nine thousand, seven
c. Eight billion, nine thousand, one
3. Round each number to the place indicated.
a. 748 to the nearest hundred
b. 8, 398 to the nearest ten
c. 826, 490 to the nearest hundred thousand

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Lesson 2. ADDITION OF WHOLE NUMBERS

A. Learning Outcomes
At the end of the lesson, you can add whole numbers.

B. Time Allotment
1 session (1.5 hours)

C. Discussion
To add whole numbers, we unite two or more numbers called addends to make
one equivalent number called sum (or total) and the process is called addition. For
example,

The following are the two important properties of addition:

1. Commutative Property is when the sum of two numbers is not affected by the
order of the addends. For example,
5 + 7 = 7 + 5 both sums are equal to 12.
2. Associative Property adding three numbers, the third added to the sum of the
first two is equal to the first added to the sum of the last two. For example,
(5 + 7) + 3 = 5 + (7 + 3) both sums are equal to 15.

Steps in Adding Whole Numbers:

1. Align the numbers to be added in columns according to their place values.

2. Write the sum below the column. If the sum is more than 9, write the digit and
carry to the next place value to the left.
3. Moving to the left, repeat Step 2 until all place values are added.

Example: Calculate the sum of the following:

a. 123 + 214 + 512
b. 323 + 1, 630 + 5, 025

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Solution:
a. Write the addends so that the digits with the same place value are in the same
column.

Starting with the ones column, add each column and place each sum under its
column.

b. Write the addends so that the digits with the same place value are in the same
column.

Starting with the ones column, add each column and place each sum under its
column.

Note: When the sum of a column is a two-digit number, only the ones digit of
the answer is placed under the column. The tens digit is then carried to the top
of the next column on the left and is included in the addition of that column.

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D. Activities/Exercises

Calculate the sum of the following:

1. 2,352 + 9,374 + 2,934

2. 73,121 + 42,636 + 9,440

E. Evaluation/Post-test

Add the following:

1. 123 + 264

2. 10,214 + 31,543 + 27,879

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Lesson 3. SUBTRACTION OF WHOLE NUMBERS

A. Learning Outcomes
At the end of the lesson, you can subtract whole numbers.

B. Time Allotment
1 session (1.5 hours)

C. Discussion

Subtraction is the opposite of addition. It is the process of taking away a certain

number from another number. When one number is subtracted from another the
result is called difference. The number that is subtracted is called subtrahend and the
number from which it is subtracted is called the minuend. For example,

Steps in Subtracting Whole Numbers

1. Align the minuend and subtrahend according to their place values.

2. Start with the unit digits. Write the difference below the column. If the minuend
is smaller than subtrahend, borrow one from the digit to the left.
3. Moving to the left, repeat Step 2 until all place values in the subtrahend are
subtracted.

Example: Calculate the difference of the following:

a. 978 – 875 b. 43 – 18

Solution:

a. Arranged vertically with the subtrahend under the minuend.

Starting with the ones column, subtract each column and place each difference under
its column.

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 b. Arranged vertically with the subtrahend under minuend.

In the ones column the upper digit 3 is less than the lower digit 8. Therefore,
the digits cannot be subtracted in this form. Borrowing is needed as follows: Take away
1 from 4, which reduces to 3. This 1 ten is added to 3, which makes it 13.

The subtraction can now be carried out: Subtract 8 from 13: 13 – 8 = 5. Then subtract
3 – 1 = 2.

The process of borrowing, can be expressed in expanded form.

43 = 4 tens + 3 ones

Since 4 tens = 3 tens + 1 ten, this can also be written as

43 = 3 tens + 1 ten + 3 ones

Since 1 ten + 3 ones = 13 ones, this can be written as

43 = 3 tens + 13 ones

Thus, the borrowing consisting of expressing 4 tens + 3 ones as 3 tens + 13 ones.

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D. Activities/Exercises

1. Calculate the difference of the following:

a. 48 – 18

b. 586 – 197

E. Evaluation/Post-test

Subtract the following:

1. 98 – 24

2. 954 – 399

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Lesson 4. MULTIPLICATION OF WHOLE NUMBERS

A. Learning Outcomes
At the end of the lesson, you can multiply whole numbers.

B. Time Allotment
1 session (1.5 hours)

C. Discussion
Multiplication is a short process of finding the sum of the same number as many
times as there are units in another number to which it is related in some way. When
two or more whole numbers are multiplied, the result is called product. The numbers
multiplied are called factors of the product.

For example, the product of 3 x 5 means 5 + 5 + 5. That is, “three times five” means
“the sum of three fives.” Similarly,

0 x 4 = 0 (zero fours is zero)

1 x 4 = 4 (one four is four)
2 x 4 = 8 (two fours is eight)
3 x 4 = 12 (three fours is twelve)
A multiple of a number is the product of that number and another whole
number (except 0). For example, as shown above, 4, 8, 12, and so on are multiples of
4.
Like addition, multiplication has commutative and associative properties. From
these properties follows the useful fact that the multiplication of a set of numbers can
be performed in any order. Another important property of multiplication is the
distributive property. The product of a number and the sum of two more addends can
be calculated by multiplying the number by each addend and then adding the results.
For example, the product 2 x (3 + 4) can be calculated as (2 x 3) + (2 x 4). The results
are the same:
2 x (3 + 4) = 2 x 7 = 14
(2 x 3) + (2 x 4) = 6 + 8 = 14
Note: The subsequent example the top number (number we want to multiply) is the
multiplicand. The bottom number (number doing the multiplying) is the multiplier.
And the number between the multiplier and the product are partial products. On each
line in the partial product, we placed the first digit directly below the digit used in the
multiplication process.

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Steps in Multiplying Whole Numbers
1. Align the multiplicand and multiplier at the right. Generally, we should make
the smaller number the multiplier.
2. Start with multiplying the right digit of the multiplier with the right digit of the
multiplicand. Keep multiplying as we move left through the multiplicand.
3. Move left through the multiplier and continue multiplying the multiplicand.
Our partial product right digit is placed directly below the digit in the multiplier
that we use to multiply.
4. Continue Step 2 and Step 3 until we have completed our multiplication process.
Then, add the partial product to get the final product.
Example 1: Calculate the product of the following:
a. 314 x 2 b. 97 x 6
Solution:
a. Arranged the factors vertically with the single-digit factor below.

Multiply the single-digit factor by each digit of the top factor, starting from right
to proceeding to the left.

The procedure outlined can be understood by writing the number 314 in expanded
form. The multiplication is carried out using the distributive property.
2 x 314 = 2 x (3 hundreds + 1 ten + 4 ones)
= (2 x 3) hundreds + (2 x 1) ten + (2 x 4) ones
= 6 hundreds + 2 tens + 8 ones
= 628
When a multiplication of digits results in a two-digit answer, the ones digit of
the answer is written down and the tens digit is carried mentally, to be added to the
result of the next multiplication.
b. Arranged the factors vertically with the single-digit factor below.

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Multiply 6 x 7 = 42. Write the 2 and carry the 4.

Multiply 6 x 9 = 54 and then add the carry 4 to this answer, 54 + 4 = 58.

The procedure of carrying outlined above can be understood by writing the number 97
in expanded form. The multiplication is carried out using the distributive property.
6 x 97 = 6 x (9 tens + 7 ones)
= (6 x 9) tens + (6 x 7) ones
= 54 tens + 42 ones
Since 42 ones = 4 tens + 2 ones, the above can be written as
6 x 97 = 54 tens + 4 tens + 2 ones
= 58 tens + 2 ones
Since 58 tens = 5 hundreds + 8 tens, the above can be written as
6 x 97 = 5 hundreds + 8 tens + 2 ones
= 582
The multiples of the place values ten, hundred, thousand, and so on, are:
Multiples of 10: 10, 20, 30, 40, 50, …
Multiples of 100: 100, 200, 300, 400, 500, …
Multiples of 1000: 1000, 2000, 3000, 4000, 5000, …
Example 2: Calculate the products: a. 2 x 400; b. 200 x 7000.
Solution:
a. Multiply 2 x 4 = 8, and then bring down the two remaining zeros from 400.

b. Multiply 2 x 7 = 14, bring down the five remaining zeros from 200 and 7000.

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 To understand why the shortcut works, using the multiplication 30 x 200. Since
30 = 3 x 10 and 200 = 2 x 100, then
30 x 200 = 3 x 10 x 2 x 100
= 3 x 2 x 10 x 100 (Rearrange the factors)
= 6 x 1000
= 6, 000

D. Activities/Exercises
Calculate the product of the following:

1. 73 x 54

2. 730 x 450

E. Evaluation/Post-test
Multiply the following:

1. 365 x 24

2. 840 x 520

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Lesson 5. DIVISION OF WHOLE NUMBERS

A. Learning Outcomes
At the end of the lesson, you can divide whole numbers.

B. Time Allotment
1 session (1.5 hours)

C. Discussion

Division is the process of finding out how many times one number is contained
in another number. It is also defined as the process of separating a number into as
many equal parts as indicated by another number. When a number is divided by
another number, the result is called quotient. The number divided by is called the
division and the number being divided is called the dividend.

For example, 6 ÷ 3 = 2, 6 is the dividend, 3 is the divisor, and the 2 is the quotient.

Division does not always have a whole number quotient. For example, there is
a whole number equal to 11 ÷ 4, since there is no whole number which when multiplied
by 4 gives 11. However, such a division can be understood as repeated subtraction from
11. The answer is 2 remainder 3.

Steps in Dividing Whole Numbers

1. Establish the first group of digits in the dividend that the divisor will divide.
Divide and place the partial quotient over the last digit in that group.
2. Get the product of the partial quotient by the divisor and place it under the first
group of digits, then subtract.
3. From the dividend, bring down the next digit after the first group of digits.
4. Repeat Step 1, 2 and 3, until all the digits in the dividend have been brought
down.
Example: Perform the division 11 ÷ 4.
Solution:

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D. Activities/Exercises

Perform the division for the following:

1. 98 ÷ 4

2. 927 ÷ 6

E. Evaluation/Post-test
Calculate the quotient of the following:

1. 798 ÷ 34

2. 2,763 ÷ 75

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Lesson 6. ORDER OF OPERATIONS

A. Learning Outcomes
At the end of the lesson, you can follow the rules for order of operations to
evaluate expressions.

B. Time Allotment
1 session (1.5 hours)

C. Discussion
Mathematicians came up with the set of rules for the order of performing
operations when evaluating numerical expressions that contain grouping symbols,
exponents, and the operation of addition, subtraction, multiplication, and division.
These rules are used in mathematics and other sciences in order to have only one
correct answer for the value of an expression.
For example, when we evaluate the expression: 72 ÷ 9 + 8 • 22.
We can generate two results like 64 or 40, but only one is the correct answer.
The correct answer is 40, which can be found by following a set of rules called the Rules
for Order of Operations.

Rules for Order of Operations

1. Simplify within grouping symbols such as parenthesis ( ), brackets [ ], and
braces { }. Start with the innermost grouping symbol.
2. Find any powers indicated by exponents.
3. Moving from left to right, perform any multiplication or division in the order
they appear.
4. Moving from left to right, perform any addition or subtraction in the order they
appear.
Another way of remembering the rules for order of operations is the following
abbreviated as PEMDAS.
Please Excuse My Dear Aunt Sally
Parenthesis Exponent Multiplication Division Addition Subtraction

Example: Simplify the following:

26−2
a. 7 −
1+2
÷ 22
Solution:
24
=7−
3
÷ 22 Perform operations in the numerator and denominator.
24
=7−
3
÷ 4 Simplify exponential expression
=7− 8 ÷ 4 Perform division.
=7− 2 Perform division.
=5 Perform subtraction.

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 2
b. 23 − [(40 − 12) ÷ 7]
Solution:
2
= 23 − [28 ÷ 7] Perform operation inside the parenthesis
2
= 23 − [4] Perform operation inside the bracket.
= 23 − 16 Simplify exponential expression.
=7 Perform subtraction.

D. Activities/Exercises

Simplify the following:

1. 21 – 12 + 9 + (-17)

2. –6 ÷ 4 – 9 – (-5)

E. Evaluation/Post-test
Perform the indicated operations following the rules governing the Order of
Operations:

1. (2 • 4)2 – 7 • 3 ÷ 8

8−2(3)+7
2. 32 −22

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Lesson 7. SOLVING WORD PROBLEMS

A. Learning Outcomes
At the end of the lesson, you can solve word problems involving whole
numbers.

B. Time Allotment
1 session (1.5 hours)

C. Discussion
In the previous section shows how to solve whole numbers. Remember that the
main goal of mathematics is to develop the skills that will allow us, with reasoning, to
solve wide variety of problems which can be applied to our lifetime.

Example: The distance from Sta. Mesa, Manila to Tanay, Rizal is 58 kilometers.
Pagsanjan, Laguna is 47 kilometers farther from Sta. Mesa to Tanay. Find how far it is
from Sta. Mesa to Pagsanjan?
Solution:
To determine the total distance from Sta. Mesa to Pagsanjan we only need to add the
distances.
58 + 47 = 105
Thus, the total distance from Sta. Mesa to Pagsanjan is 105 kilometers.

D. Activities/Exercises

Solve the following:

1. Sofia ran up a hospital bill of P5,780. Her health insurance reimbursed her
for P3,940 of this amount. How much of this bill was not reimbursed?

2. A dishwasher takes about 16 gallons of water per wash. How much water
does it use in 13 days with 2 washes per day?

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E. Evaluation/Post-test
Solve the following word problems:

1. Gaby has P84,951 in a bank account. After withdrawing P36,833, will there
be enough money to pay for a college tuition fee of P45,000?

2. What is the monthly income for someone with an annual salary of

P171,840?

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WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
Lesson 8. DECIMALS

A. Learning Outcomes
At the end of the lesson, you can
1. Use the place value to read and write numeric and verbal decimals;
2. Round off decimals to indicated positions;
3. Add and subtract decimals;
4. Multiply and divide decimals; and
5. Solve word problems involving decimals.
B. Time Allotment
1 session (1.5 hours)

C. Discussion

A. Introduction
Decimals are fractions with a denominator of 10, 100, 1000, or any multiple or
power of ten. The numeric value of a decimal numeral is always less than one.
Business professionals must have a clear understanding of decimals to be
accurate in calculations. Many business transactions involve decimal system. Decimals
play an important role for designating fractional values. They are simpler and easy to
read and faster to use when performing mathematical computations.
Decimal point is a period or dot in a decimal numeral. It serves to separate the
whole number (on the left) from the fractional part (on the right). The digits to the
decimal point have fractional values. The first digit to the right has the place value one-
tenth; it shows how many tenths the number has. The second digit to the right has the
value one-hundredths; it tells how many hundredths the number has and so on.

Note: The ending th was used to indicate a fractional value.

For example, we have the given decimal number,

B. Reading and Writing Decimals

In reading and writing decimals in words, use the word “and” to show the
location of the decimal point.
Example 1: Write the numbers in words.

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WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
 a. 6.12 b 17.923
Solution:
a. 6.12 – Six and twelve hundredths
b. 17.923 – Seventeen and nine hundred twenty-three thousandths.
C. Rounding Decimals
Rounding a number is one way of giving the approximate value to a
specified level of accuracy. For example, when we say that 67.19 is
approximately equal to 68, we are rounding 67.19 to the nearest one. On the
other hand, when we say that 67.19 is approximately equal to 67.20, we are
rounding 67.19 to the nearest tenth.
In rounding a decimal numeral, we will identify to which decimal
position we are rounding. This is called the round-off position. The digits which
follow the round-off position are to be rounded-off, that is, either dropped or
changed to zero.
Steps in Rounding-off Numbers
1. Locate the round-off position and note the digit in the place to the right.
2. If the digit is less than 5, all digits after the round-off position are dropped.
3. If the digit is greater-or-equal-to 5, the digit in the round-off position is
increased by 1, and all the digits after the round-off position are dropped.
Example: Round off the following numbers as indicated.
a. Round 17.38 to the nearest one.
b. Round 3.425 to the nearest tenth.
Solution:
Follow the rounding steps outlined above.
a. Locate the round-off place and note the next digit to the right:

Since 3 is less than 5, we drop 3 to obtain the answer: 17.

b. Locate the round-off place and note the next digit to the right:

Since 2 is less than 5, we drop 25 to obtain the answer: 3.4

D. Addition and Subtraction of Decimals
Addition and subtraction of decimal numbers is the similar as addition and
subtraction of whole numbers, the only difference is the placement of the decimal
point after the operations. The steps that follow simplify this procedure.
Steps in Adding and Subtracting Decimals

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WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
 1. Write the numbers so that the decimal points align. Place additional zeros to
the right whenever necessary without changing the value of the number.
2. Start adding or subtracting the digits from right column to the left.
3. Align the decimal point in the answer with respect to the decimal points of the
given.
Example: Perform the addition 76.3 + 632.89 + 62 + 12.53.
Solution:

After the problem has been set up correctly, addition of digits is carried out
exactly as with the whole numbers.
The procedures in performing an addition also holds true for subtraction of
decimal numbers.
E. Multiplication of Decimals
Multiplication of decimal numbers is similar to the multiplication of whole
numbers except for placing the decimal point in the product. The following will be
helpful:
Steps in Multiplying Decimals
1. Multiply the numbers as if they are whole numbers without regard to the
decimal points.
2. Count the total number of decimal places in the multiplier and multiplicand.
3. Place the decimal point so that the product has the same number of decimal
places as totaled in Step 2. If the total number of places in the product is greater
than the places in the product, insert zeros at the left of the product.
Example: Perform the multiplication 0.63 x 62.7.
Solution:

Because there is a total of 3 places to the right of the decimal point in the two
factors, there are 3 places to the right of the decimal point in the answer.

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WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
F. Division of Decimals
In division of decimal numbers, if the divisor is a whole, place the decimal point
directly above the decimal point in the dividend. Then, divide as usual.
Steps in Dividing Decimals
1. Make the divisor a whole number by moving the decimal point to the right.
2. Move the decimal point in the dividend to the right with the same number of
places as the divisor. If there are not enough places, add zeros to the right of
the dividend.
3. Place the decimal point in the quotient directly above the decimal point.
4. Divide as usual.

Example: Perform the division 274.65 ÷ 34 and find the answer to the nearest
hundredth.

Solution:
Set up the division, adding as many zeros as necessary to the right of the decimal
point in the dividend to carry the answer to the hundredths place.
Note: One zero is added for the thousandths place then perform the division.

Round 8.077 to the nearest hundredth: 8.077 = 8.08 Answer.

G. Solving Word Problems
Remember that the main goal of mathematics is to develop the skills that will
allow you, with reasoning to solve wide variety of problems which can be applied
to your lifetime. This time we apply the principles of decimals to solve word
problems.
Example: The AUS Metal Company found scraps of the following lengths: 83.23
inches, 36.52 inches, 72.001 inches, and 22.843 inches. How many total inches did
they have?

Solution:
To determine the total length of scraps we will simply add the values.

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WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
Thus, the total length is 211.594 inches.

D. Activities/ Exercises

1. Write the decimal numbers in words.

a. 0.273
b. 41.51
2. Write the following in decimal numbers.
a. Two and five tenths
b. Twenty-nine and sixty-three hundredths
3. Round off the following numbers as indicated:
a. 12.42543 (nearest tenth)
b. 2.6384 (nearest hundredth)
4. Perform the indicated operations:
a. 6.338 + 78.128
b. 12.761 – 8.376
5. Find the product of the following:
a. 0.374 x 0.75
b. 2.3 x 0.174
6. Perform the following using long division.
a. 10.26 ÷ 27
b. 24.624 ÷ 0.76
7. Alejandro is traveling by car to a business convention in Laguna. His
company will reimburse him P9.62 per kilometer. If Alejandro travels
105.28 kilometers, how much will Alejandro receive from his company?
E. Evaluation/Post-test
1. Write the decimal numbers in words.
a. 1.0238
b. 2.6345
2. Write the following in decimal numbers:
a. Eight and one tenths
b. Three hundred seventeen and two hundred six millionths
3. Round off the following numbers as indicated:
a. Round 9309.3930 to the nearest tenth.
b. Round 90.02018 to the nearest hundredth.
4. Perform the indicated operations:
a. 73.787 + 73.89
b. 23.12 x 3.94

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 5. The stock of Triple A Corporation has a high of P1,350.83 today. It closed at
P1,242.69. How much did the stock drop from its high?

References
Sirug, Winston S. (Business Mathematics)

https://en.wikipedia.org/wiki/Business_mathematics

https://www.thoughtco.com/business-math-overview

https://open.umn.edu/opentextbooks/textbook

Disclaimer: This module is prepared for instructional purposes only. The teacher does not claim
ownership of this module but patterned the ideas from different authors.

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WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
Congratulations for completing this module!

Student’s Information

Name:
Program:
Year and Section:
31
Contact No.: WPU-QSF-ACAD-82A Rev. 00 (09.15.20)
E-mail address:
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development of West Philippines and beyond.

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WPU commits to develop quality human resource and green
technologies for a dynamic economy and sustainable
development through relevant instruction,
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32
Commitment WPU-QSF-ACAD-82A Rev. 00 (09.15.20)